1.audit 审计 ?F]Yebp^
2.attestation 鉴证 PhW<)B]
3.credibility 可信赖程度 RQ}(}|1+\
4.audit of financial statements 财务报表审计 A]"$O&l
5.agreed-upon procedures 执行商定程序 La9v97H:
6.high levels of assurance 高水平保证 r2H \B,_
7.compilation 编制 ;cd{+0
8.reliability 可靠性 4of3#
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9.relevance 相关性 |6w.m<p
10.professional skepticism 职业谨慎 &QO~p3M
11.objectivity 客观性 yep`~``_
12. professional competence 专业胜任能力 3&'ll51t
13.Senior/CPA-in-charge 项目经理 gXN#<g,:^
14.audit engagement letter 业务约定书 x4|>HY<p?
15.recurring audit 连续审计 //cj$}Rn!
16.the client 委托人 .r[b!o^VR
17.change CPA 更换注册会计师 e\x=4i
18.the existing CPA 现任注册会计师 l0AgW_T
19.the successor CPA 后任注册会计师 j_S///
20.the preceding CPA前任注册会计师 EM]~yn!+
21.issue the audit report 出具审计报告 f>\
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22.expert 专家 6,
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23.the board of directors 董事会 wEL$QOu$
24.knowledge of the entity‘ s business 了解被审计单位情况 834(kw+
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25.assess material misstatement risks评估重大错报风险 Q<W9<&VZe
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )w];eF0c
27.a general knowledge of —— 初步了解―――的情况 d2lOx|jt
28.a more knowledge of—— 进一步了解的情况 g*C&Pr3
29.the prior year‘s working papers 以前年度工作底稿 cnr&%-
30.minutes of meeting 会议纪要 Xr\|U89P
31.business risks 经营风险 y;Xb."e~
32.appropriateness 适当性 ._@Scd
33.accounting estimate 会计估计 3|zqEGT*
34.management representations 管理层声明 j~,7JJ
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35.going concern assumption 持续经营假设 9k8ftxB^
36.audit plan 审计计划 IPm
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37.significant audit areas 重点审计领域 fD+'{ivN4
38.error 错误 $G/h-6+8
39.fraud舞弊 <![tn#_
40.modified or additional procedures 修改或追加审计程序 YVt#( jl
41.misappropriation of assets 侵占资产 9Axk-c
42.transactions without substance 虚假交易 LX),oR
43.unusual pressures 异常压力 f1MKYM%^x
44.the suspected noncompliance 涉嫌存在违法行为 cmgI,n-o?
45.materialiy 重要性 3qOq:ZkQ
46.exceed the materiality level 超过重要性水平 (pM5B8U
47.approach the materiality level 接近重要性水平 Q4e*Z9YJ
48.an acceptably low level 可接受水平 MMCac6;Aea
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 owL>w
50.misstatements or omissions 错报或漏报 +7n;Bsk
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51.aggregate 总计 ^$qr6+
52.subsequent events 期后事项 Jj+|>(P
53.adjust the financial statements 调整财务报表 usEdp
54.perform additional audit procedures 实施追加的审计程序 'Lu7cb^
55.audit risk 审计风险 =ic"K6mhq
56.detection risk 检查风险 D QO~<E6c
57.inappropriate audit opinion 不适当的审计意见 ]oB-qfbH
58.material misstatement 重大的错报 v}p'vh^8B
59.tolerable misstatement 可容忍错报 ?B
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60.the acceptable level of detection risk 可接受的检查风险